Research

Administrative History

The State Tax Commission was responsible for formulation of tax policy. It interpreted state tax law, clarified tax requirements, and provided a quasi-judicial forum for resolving taxpayer disputes with the Department of Taxation and Finance. It consisted of two commissioners, plus the commissioner of the Department of Taxation and Finance, who served as president. It was abolished as of September 1, 1987 (Chapter 282 of the Laws of 1986) and its function to adjudicate disputes was transferred to the Division of Tax Appeals within the department.